For some of the taxpayers, there was an issue in relation to duplicate entries in GSTR2B which has since been fixed and correct GSTR 2B has been generated. In this regard, taxpayers while filing GSTR3B are advised to check and ensure that the value of ITC they are availing is correct as per the law.
Stay updated on current trends, laws, and judicial approaches in electronic commerce taxation. Explore the world of e-commerce and its impact on taxation.
Understanding the intricacies of Section 194R – TDS on benefits and perquisites. Get insights into the latest CBDT clarifications and applicability.
Supreme Court in National Insurance Company Ltd. vs. M/s. Hareshwar Enterprises (P) Ltd. & Ors. held that In settlement of insurance claims the surveyors report is not final and conclusive.
New format of Form No. SH-4 – Securities Transfer Form [section 56 of Companies Act, 2013 & rule 11(1) of Companies (Share Capital and Debentures) Rules 2014
The appellant paid the duty with interest even prior to issuance of Show Cause Notice. If that is so, the authorities had no jurisdiction to initiate proceedings at all and consequently the question of payment of penalty would not arise at all.
The F.I.R. states the number of Santro car. Merely one of the witnesses has said that he has given the deposition by signing the document without reading and he was not much aware about which car has caused the accident, is not that much fatal.
That the petitioner as a transgender has every right to choose her gender and accordingly, she has submitted her application for grant of family pension under Section 56(1) of Odisha Civil Services (Pension) Rules, 1992.
In this case the valuation was done based on the statement of assessee’s son who is no way connected with assessee’s business except his occasional visits. Therefore, the statement of Sh. Rajat Jain has no evidentiary value.
Government Corporation is like any other assessee before the tax authority and cannot be allowed to plead that on this count it be given a preferential treatment and be allowed to escape the responsibilities of representing their case before the other governmental authorities including the tax authorities.
